an Entity references as follows:
The Niles Car and Manufacturing Company was an American manufacturer of railroad equipment, including many streetcar and interurban cars. It was founded in 1901 in Niles, Ohio and published catalogs showcasing their various cars. Niles specialized in building wooden-bodied cars in the heyday of interurban building. Its cars had a reputation of being well-built and stylish; Niles advertising called them "The Electric Pullmans." The company ceased producing railroad cars in 1917. The plant and equipment were purchased by the to produce aircraft parts for the United States Army Signal Corps.